GST

The expression “tour operator” is defined in entry No. 23 of notification No. 11/2017-Central Tax (Rate) dated 28.6.2017 as under:- “Tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sight-seeing or other similar services) by any mode of transport and includes any person

Counter Party Submit Status in GSTR-2A (Yes) means GSTR-1 by Supplier is final & no changes allowed. Counter party status >> yes means now you can avail credit of that in GSTR – 2 GSTR – 2A Counter Party Submit Status – NO. GSTR – 2 GSTIN is visible but it says ‘0’ invoice. /

  Draft Reply for GST Notices Form 3B and 2A   Draft Reply after confirmation of applicability could include the following points provided:   Date ———- RPAD/ Speed Post   To:   GST Officer ( issuing notice) CC to Commissioner SGST   Dear Sir,   Sub: Reply to ASMT 1 difference in credit in addition to reply online.  

School/ Colleges  Services provided by educational institutions have been kept outside from the Goods and Services Tax (GST). Here educational institutions mean any of the institutions providing services by way of:- Pre-school education and education up to higher secondary school or equivalent or Education as a part of a curriculum for obtaining a qualification recognized